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1966 (9) TMI 148 - HC - Income TaxExtract: ....... by him either under section 10(2)(vii) or under section 10(2)(xv) of the “Act”. But he is entitled to deduct a sum of ₹ 2,203 under section 10(2)(vi) of the “Act” as allowance for depreciation. As the assessee as well as the department have partly succeeded and partly failed in this case, we make no order as to costs.
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